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State of Andhra Pradesh - Section

Section 7 in Andhra Pradesh State Audit Rules, 2000

7. Submission, Approval and issue of audit reports.

(1)The Director may authorise any of his or her subordinates to prepare a report on the accounts audited, registers, examined and to send such report after approval, to the concerned local authority or other authorities.
(2)The Auditor who audited the accounts shall prepare and submit the audit report to the Officers noted in column (2) who in turn shall approve and issue the reports to the authority noted in column (3) as mentioned in the table below.Table
S.No. Designation of the Officer Name of the Local Authority or other authority.
(1) (2) (3)
1. Regional Deputy Director/Deputy Director. Zilla Parishads, Municipal CorporationsTirumala Tirupathi Devasthanams, Urban Development authorities.Dist. Rural Development Agencies and Universities.
2. Deputy Director (Directorate) A.P. Housing Board, Hyd. A.P. Employees WelfareFund
3. Audit Officer Local Authority or other Authority other thanthose mentioned in items (1)and (2) above.
Provided that the Director may authorise any of his subordinate authorities to approve and issue reports of any Local authority or other Authorities in the manner other than that provided above.
(3)Every auditor who completes the audit shall submit the report to the authority as specified in sub-rule (2). Where the Institution is reviewed with reference to the said report, the reviewing authority shall submit the report after the completion of the review. The responsibility for submission of the report shall therefore lie on the reviewing authority wherever such review is conducted.
(4)
(a)Notwithstanding anything contained in the A.P. Travelling Allowances Rules, A.P. Finance Code and the A.P. Treasury Code, if no reports are submitted within a period of 45 days from the last day of the month in which audit was conducted, and by the reviewing authority within a period of 15 days from the date of completion of such review, the auditor or the reviewing authority as the case may be shall not automatically be entitled for the full pay and allowances, travelling allowances and daily allowances for the said period of audit or of the review. The pay and allowances, the travelling allowances and the daily allowances for the said periods, if drawn, shall be recoverable from them and remitted to State Funds at such percentage rates, and the period spent on audit shall be subjected to such treatment as specified in sub-rule (5).
Provided that in case of reports pending as on the date of issue of these rules, the period of two months shall be computed from the date of coming into force of these rules.Provided further that the Draft audit reports returned with objections by the competent authority for rectification of defects shall be resubmitted within a period of seven days from the date on which the auditor receives such reports. If the reports are further returned for rectification, such returned reports shall be resubmitted within a period of three days from the date of receipt. If such reports are still found to be not free from the objections as earlier noticed they are liable for penal action according to sub-rule (4) thereof. The competent authority to issue orders imposing the penalty is the authority next above the authority authorised to approve the reports.
(b)The Director may with specific reasons to be recorded in writing and in exceptional cases, grant extra time, for submission of the reports.
(5)
(a)The rate of recovery of the amount mentioned in sub-rule (4) shall be
(i)at 100% of the travelling allowance, Daily Allowance, if the reports are not submitted within the stipulated period including the extended period under sub-rule i4).
(ii)at 100% of travelling allowance and Daily allowance and 50% of Pay and Allowances if they are not submitted in the period of ten (10) days from the day of the expiry of the said period including the extended period, and
(iii)at 100%of Travelling Allowance, Daily Allowances and pay and Allowances if the Reports are not submitted within a period of five (5) days thereafter.
(b)Where 100% recovery of travelling allowance and daily allowance alone, has been imposed, there shall be no effect on the period spent on duty. Where 50% recovery on Pay and allowances alone, has been effected, the first half of the period spent on audit shall be treated as non-duty and where 100% recovery of travelling allowance, Daily allowance and pay and Allowances, has been effected, the entire period of audit shall be treated as non-duty. Fraction of a day equal to 0.5 shall be treated as one day. If the month and the number of days spent on audit are not verifiable the days as ascertained from the observed data/work norms including the transit days for the particular Local or other authority and the month or months from the beginning of the second quarter of the Accounting Year following the one to which the pending report relates, shall be adopted.
Provided that where recovery has been 100% of travelling allowance, daily Allowance and Pay and allowances and that the chances of submission of reports are remote or unlikely to be obtainable even after a reasonable time of 30 days, the entire period spent on audit or the review as the case may be shall be treated as "Dies non" and the institutions whose reports could not be obtained as such be ordered in the circumstances for re-audit under the written orders of the Director, and the auditor subjected to further disciplinary action.Note 1. - Where an Institution has been audited by a team of auditors headed by an Assistant Audit Officer or by a senior most of them, the audit notes obtained from an auditor, shall be treated as a report for purpose of the Rule-7 and the report of the Institution composed of the said notes of all the Auditors including that of the head of the audit Party, shall be so treated for the purpose of the said rule. However the delay in submission of the report of the Institution on account of delay in obtaining the notes shall lie on the head of the team only, if work distribution among auditors is found to be unscientific or uneven.Note 2. - When more than one Institution has been audited on a single day by an auditor or team of auditors, the reports of all the institutions, audited shall be treated as one single report due from an auditor or team of auditors for purpose of Rule-7.
(6)The Director before issue of orders under the proviso to sub-rule (5), shall take into account such factors which throw light on the circumstances under which an auditor was unable to submit the reports and where the non-submission was reasonable to be considered he may consider postponing to a reasonable time for the issue of such orders, and in the most deserving cases and keeping in view the public interest also, he shall pass such orders.
(7)Where the period of audit has been treated as non-duty under sub-rule (5) and where an Auditor applied for sanction of leave to which he is entitled, he may be sanctioned with such leave following the leave rules or the Fundamental Rules by which such Auditor or Auditors are governed.
(8)All Audit reports on approval by the competent authority shall within the time as prescribed by the Director, be communicated to the Chief Executive authority or the concerned Local Authority or other Authority along with Special Letter by Registered Post with Acknowledgement due containing all items of objections which fall under the purview of Clause (a) of sub-rule (4) of Rule-9.Provided that such Special letter containing the Surchargeable audit Objections, shall be issued by Registered Post with Acknowledgement due to all prospective surcharges individually.Provided further that in the event of the non-availability of required information for fixing responsibility and accountability, the District Collector shall conduct enquiry and furnish details of the loss caused and of the person or persons responsible thereof, within a period not exceeding six months.
(9)Failure to conduct audit and submit audit report within the stipulated time shall be construed as wilful absence from duty and shall be dealt with in accordance with the provisions of F.R. 18.